M/S.STANDARD FIRE WORKS PVT LT vs. THE DUPUTY COMMISSIONER OF INC

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TCA/202/2019HC Madras22 April 2019Bench: Hon`ble Dr Justice VINEET KOTHARI4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court, in its order dated 09.09.2019, allowed the appellant's request to withdraw the Tax Case Appeal. The court noted the submission made by the learned counsel for the appellant/Assessee and the absence of any objection from the learned Senior Standing Counsel for the respondent. Consequently, the Tax Case Appeal was dismissed as withdrawn. No order as to costs was made. The judgment does not record any decision on the merits of the original dispute before the Tribunal.

What were the facts?

The appellant, M/s. Standard Fire Works (P) Ltd., filed a Tax Case Appeal before the High Court of Judicature at Madras. The appeal was against an order of the Income Tax Appellate Tribunal, "B" Bench, Chennai, dated 26.06.2018, made in ITA No.1619/Chny/2017. The respondent in the appeal was the Deputy Commissioner of Income Tax, Centre Circle-2, Madurai. The appeal was filed under Section 260A of the Income Tax Act, 1961. The High Court was hearing the appeal on 09.09.2019.

What were the issues?

The High Court was not required to decide any substantive issues of law or fact. The only matter before the court was the appellant's request to withdraw the appeal. The appellant's counsel sought permission to withdraw the appeal, and the respondent's counsel had no objection. No specific questions of law were framed for determination by the Tribunal or the High Court in the provided text, nor were there arguments presented by either side on the merits of the case.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.202 of 2019 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09.09.2019 CORAM

THE HON'BLE DR.JUSTICE VINEET KOTHARI AND THE HON'BLE MR.JUSTICE C.SARAVANAN Tax Case Appeal No.202 of 2019 M/s.Standard Fire Works (P) Ltd., No.13, Thiruthangal road Sivakasi. PAN:AACCS 1480M .. Appellant Vs. The Deputy Commissioner of Income Tax Centre Circle-2 Madurai. .. Respondent Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, “B” Bench, Chennai, dated 26.06.2018 made in ITA No.1619/Chny/2017. For Appellant : Mr.A.S.Sriraman For Respondent : Mr.T.R.Senthil Kumar Senior Standing Counsel assisted by Ms.K.G.Usha Rani Junior Standing Counsel 1/4 http://www.judis.nic.in T.C.A.No.202 of 2019 J U D G M E N T (Delivered by DR.VINEET KOTHARI,J) Learned counsel for the appellant/Assessee seeks permission of this Court to withdraw this Appeal and he has also made an endorsement to that effect. 2.Learned Senior Standing Counsel for the respondent has no objection for withdrawal. 3. In view of the submission made by the learned counsel for the appellant/Assessee and also in view of no objection having been stated by the learned Senior Standing Counsel for the respondent, this Tax Case Appeal is dismissed as withdrawn. No order as to costs. (V.K.,J.) (C.S.N.,J.) 09.09.2019 Index : Yes/No Internet : Yes/No kj 2/4 http://www.judis.nic.in T.C.A.No.202 of 2019 To 1.The Deputy Commissioner of Income Tax Centre Circle-2 Madurai. 2.Income Tax Appellate Tribunal “B” Bench, Chennai. 3/4 http://www.judis.nic.in T.C.A.No.202 of 2019 DR.VINEET KOTHARI, J. and C.SARAVANAN,J. kj TCA No.202 of 2019 09.09.2019 4/4 http://www.judis.nic.in

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